Dell, the world’s second largest maker of personal computers, has denied rumours regarding plans to release a new breed of portable digital media players for this holiday shopping season claiming that its strategy of digital media entertainment was not based on portable players, such as Apple iPod.

Back in 2007 Dell acquired Zing Systems, a consumer technology and services company that focused on always-connected audio and entertainment devices and which software allowed streaming of content to mobile devices wirelessly. Since Dell sponsored a number of music events this year, many started to believe that a new MP3 player from Dell is imminent. However, Dell said that there would be no portable digital media player from the company, at least in the coming weeks.

“Our strategy focuses on content offerings and delivery platforms that mix Zing software, remote access and pre-configured media bundles across all of our devices, including licensing agreements with entertainment distributors. It has never been about a music player,” said Jay Pinkert, a representative for Dell, in a blog post.

In addition to personal computers, Dell also sells LCD TV-sets from select manufacturers as well as various consumer electronics from third-party makers, including portable players from SanDisk or video game consoles from Microsoft, Nintendo and Sony.

Theoretically, Dell could enable consumer devices it sells with certain content delivery services, which would add revenue streams to the company. Nevertheless, it should be noted some makers of consumer electronics (CE) promote their own content delivery systems and will hardly be interested in Dell’s services. Therefore, the come-back of the world’s second largest maker of PCs into the CE space does not seem illogical.